Performance Audit.pdf

The Pennsylvania Department of the Auditor General conducted a performance audit of the COVID-19 Business Waiver Request Program, administered by the Department of Community and Economic Development (DCED). The audit covered the period from March 6, 2020, to June 5, 2020, and evaluated the criteria used to deem businesses as life-sustaining or non-life-sustaining, the development of the waiver request program, and the consistency and timeliness of waiver decisions. The audit found that Pennsylvania's business closure order was more restrictive than federal guidelines, resulting in more business closures. The guidance for businesses and DCED staff evolved throughout the program, causing confusion and inconsistent decisions. The audit identified deficiencies in the waiver application and review process, including a lack of accountability and transparency, and questionable decisions made for waiver requests. The audit reviewed 150 waiver applications and found that 45 responses appeared questionable, and two businesses did not receive a response. The audit offers 22 recommendations to improve the business waiver program, which DCED management found constructive, despite disagreeing with some aspects of the findings.